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Mjengo Limited v. Commissioner of Domestic

(2014) JELR 99037 (CA)

Court of Appeal  •  Civil Application 88 of 2014  •  27 Jun 2014  •  Kenya

Coram
Agnes Kalekye Murgor

Judgement

REPUBLIC OF KENYA

IN THE COURT OF APPEAL

IN NAIROBI

CORAM: MURGOR J.A. (IN CHAMBERS)

CIVIL APPLICATION NO. 88 OF 2014

BETWEEN

MJENGO LIMITED..............................................APPLICANT

AND

COMMISSIONER OF DOMESTIC TAXES.............RESPONDENT

(An application for temporary stay of execution from the Judgment and decree of the High Court of Kenya at Nairobi (Musinga, J) dated 25th January 2013

in

H.C. Income Tax Appeal No. 1 of 2011)

*******************

RULING

On the 30th April 2014, I declined to certify this matter as urgent having been unable ascertain the necessity of a certificate of urgency.

The matter before me relates to a judgment and decree of Musinga J, (as he then was) delivered on 25th January 2013, wherein the High Court upheld the finding of the Local Committee.

Briefly the respondent carried out an audit of the applicant’s business where it established that the applicant was engaged in the business of importing and packaging rice for sale. During the audit it was found that …

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